PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP BIAYA MODAL (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Periode Tahun 2012-2016)

SAVITRI, ANASTASIA ERNITA (2019) PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP BIAYA MODAL (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Periode Tahun 2012-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of the mechanism of corporate governance on capital costs (empirical study of manufacturing companies listed on the Indonesia Stock Exchange for the period 2012-2016). The population in this study are manufacturing companies in the period 2012-2016. The sample of this study were 15 of 19 companies that met the criteria. The sampling technique used in the study was the purposive sampling method. There are 75 observation data that meet the criteria and processing data using SPSS 21. The results of this study indicate that (1) independent board and audit quality variables have a significant effect on the cost of capital, (2) institutional ownership variables and the number of audit committees have no significant effect on capital costs. Key words: Cost of Capital, Institutional Ownership, Board of Independent Commissioners, Audit Quality, Frequency of Audit Committee Meeting Penelitian ini bertujuan untuk menguji pengaruh mekanisme Corporate Governance terhadap biaya modal (Studi empiris pada perusahaan manufaktur yang terdaftar di BEI periode 2012-2016). Populasi dalam penelitian ini adalah perusahaan manufaktur periode 2012-2016. Sampel dalam penelitian ini adalah sebanyak 15 dari 19 perusahaan yang memenuhi kriteria. Tehnik pengambilan sampel yang digunakan dalam penelitian adalah metode purposive sampling. Terdapat 75 data observasi yang memenuhi kriteria dan pengolahan data menggunakan SPSS 21. Hasil penelitian ini menunjukkan bahwa (1) variabel dewan komisaris independen dan kualitas audit berpengaruh signifikan terhadap biaya modal, (2) variabel kepemilikan institutional dan jumlah komite audit tidak berpengaruh signifikan terhadap biaya modal. Kata Kunci : Biaya Modal, Kepemilikan Institutional, Dewan Komisaris Independen, Kualitas Audit, Jumlah Pertemuan Komite Audit

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 852
Call Number: SE/32/19/215
NIM/NIDN Creators: 43214110040
Uncontrolled Keywords: Biaya Modal, Kepemilikan Institutional, Dewan Komisaris Independen, Kualitas Audit, Jumlah Pertemuan Komite Audit
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 04 Jul 2019 03:13
Last Modified: 28 Sep 2022 03:30
URI: http://repository.mercubuana.ac.id/id/eprint/49408

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